GST Thresholds

Goods and services tax (GST) is a broad-based tax of 10% on the sale of most goods and services and other things in Australia.

GST is charged at each step in the supply chain, with registered businesses including GST in the price of goods and services they sell.

Do I have to register for GST?

You must register for GST if both of the following apply to you:

  • You are carrying on an enterprise – such as a business, not a hobby
  • Your GST turnover meets or exceeds the registration turnover threshold of $75,000 (or $150,000 for non-profit organisations).

You can choose to register for GST even if your GST turnover is below the registration turnover threshold.

GST Threshold Table

Item Threshold*
Requirement to issue a tax invoice $75
No requirement to withhold if supplier does not quote ABN $75
Turnover for compulsory registration for GST $75,000 (for any 12 months)
Turnover for compulsory registration for GST (non-profit entity) $150,000 (for any 12 months)
Annual turnover for compulsory use of non-cash accounting $2,000,000
Annual turnover for compulsory monthly electronic BAS lodgement $20,000,000
* all amounts are GST exclusive
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